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NY M86925




October 6, 2006

CLA-2-61:RR:NC:TA:359 M86925

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Jennifer Scott
Expediters
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of women’s knit cardigans from China, Macau or Hong Kong

Dear Ms. Scott:

In your letter dated September 26, 2006, you requested a classification ruling on behalf of Tommy Bahama Group, Inc.

Two samples of women’s knit cardigans were submitted and will be returned as you have requested. The samples are identified as styles 71TW5244 and 71TW5233. Both styles are made of 96% cotton and 4% spandex finely knit fabric. They are constructed of components that are cut and sewn together. In your letter you identified both garments as jackets and request classification as such.

Style 71TW5244 features a full front zippered opening, princess seams, two front on seam pockets, long raglan sleeves with loose fitting rib knit cuffs, a hood with a draw string and a loose fitting rib knit bottom. The description that you gave is not an accurate representation of the garment. There are neither elasticized cuffs nor an elasticized waistband; the zipper on the full front opening is not a “heavy duty” zipper relative to the weight of the fabric; the pockets are not considered kangaroo pockets. You describe the fabric as a “heavier weight” knit fabric but do not give specific weights, nor offer a comparison to “heavier than” another fabric. You do cite this less than accurate features as best suited to a jacket and meeting the criteria of the Apparel Terminology Guidelines. We do not agree. The loose fitting rib knit cuffs and loose fitting waistband does not afford protection against the elements, and the style of the garment is such that it could be worn under a coat. The presence of a hood, although perhaps providing protection, is also a fashion design and present in many layered apparel “looks”. Style 71TW5233 features a hood, a full front two-way zippered front opening, long sleeves with self fabric cuffs, two side seam pockets, a hemmed bottom with two side vents and a tunneled waistband that has a cord threaded through its length. The garment extends beyond the waist and cord to partially cover the hips where it ends in the hemmed bottom with side vents. Again, you describe the fabric as a “heavier weight” fabric with no further elucidation, non-existent kangaroo pockets, and a heavy-duty zipper. Our reasons for discounting these factors, including the presence of the hood, remain as stated for style 71TW5244. The features on the garment do not rise to the criteria stated in the Apparel Terminology publication, and the garment lacks snug fitting cuffs and lacks a snug fitting bottom to the garment.

The applicable subheading for 71TW5244 and 71TW5233 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pulloversand similar articles, knitted or crocheted: Of Cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The garments fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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